Industrial Tax Exemption Program

Eligibility Businesses must be a manufacturer or related to the manufacturing at the project site in order to receive benefits of the ITE Program. A manufacturer, as identified by the federal government, has a North American Industry Classification System (NAICS) code that begins with 31, 32 or 33. The NAICS code is used as a preliminary qualification criterion. A detailed description of the activities to be considered manufacturing must be provided by the company. The program is open to manufacturers new to Louisiana and is also available to existing manufacturers in Louisiana making new investments to existing facilities. Download the one pager Program Rules: View the Industrial Tax Exemption Constitutional Provision. 2025 Rules: View the Industrial Tax Exemption Rules for projects with Project Applications filed on or after March 20, 2025. 2024 Emergency Rules:  View the Industrial Tax Exemption Rules for projects with Advance Notifications filed on or after Feb. 21, 2024, but before March 20, 2025. To review the process under the 2024 Emergency Rules, click here . 2018 Rules: View the Industrial Tax Exemption Rules for projects with Advance Notifications filed prior to Feb. 21, 2024. To review the process under the 2018 Rules, click here . Per §529(E) of the ITEP Rules promulgated on March 20, 2025, companies with ITEP contracts existing under 2017 and 2018 Rules may “opt out” of the compliance components by amending Exhibit A’s to reflect zero jobs and zero payroll. The “Opt-Out” Amendment Form can be filed via FastLane NextGen . Begin the Process The Process 1 Submit Project Application via FastLane NextGen (FLNG) prior to the beginning of construction. 2 LED review of the submitted Project Application. 3 Local ITEP Committee review of the Project Application. 4a Louisiana Department of Revenue (LDR) review of the Project Application. 4b Louisiana Workforce Commission (LWC) review of the Project Application. 5 Board of Commerce and Industry (BC&I) consideration of the Project Application. 6 ITEP Contract issued by BC&I through LED and sent to the governor for final approval. 7 Annual Project Property Report(s) due on or before March 31 of each year (or October 31 for Orleans Parish) following BC&I approval. 8 Submit Renewal Application via FLNG within the final year of the initial contract term but prior to expiration of the initial contract. 9 Board of Commerce and Industry consideration of the Renewal Application. 10 Renewal Contract issued through BC&I through LED and sent to the governor for final approval. 1 Submit Project Application via FastLane NextGen (FLNG) prior to the beginning of construction. 2 LED review of the submitted Project Application. 3 Local ITEP Committee review of the Project Application. 4a Louisiana Department of Revenue (LDR) review of the Project Application. 4b Louisiana Workforce Commission (LWC) review of the Project Application. 5 Board of Commerce and Industry (BC&I) consideration of the Project Application. 6 ITEP Contract issued by BC&I through LED and sent to the governor for final approval. 7 Annual Project Property Report(s) due on or before March 31 of each year (or October 31 for Orleans Parish) following BC&I approval. 8 Submit Renewal Application via FLNG within the final year of the initial contract term but prior to expiration of the initial contract. 9 Board of Commerce and Industry consideration of the Renewal Application. 10 Renewal Contract issued through BC&I through LED and sent to the governor for final approval. Upon LED’s receipt of the Project Application, follow the below steps: Project Application The Project Application must be filed prior to beginning of construction or installation of facilities.  All projects are deemed project specific and shall include a specific planned project description, project start and end dates, NAICS code and application fee. (§547) LED Review